Statutory Framework · AT

Austrian Statutory Pension Scheme (APG / ASVG)

Pensionsversicherungsanstalt (PVA) Individual Pension Account (Pensionskonto) & EU 883/2004

The Austrian statutory pension system (APG) operates via an Individual Pension Account (Pensionskonto). Each career year credits 1.78% of revalued earnings to the pension balance (80% target after 45 years at 65).

Historical Evolution

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Statutory Parameters & Eligibility Criteria

Competent Institution

Pensionsversicherungsanstalt (PVA)

Statutory Retirement Age

65 years (standard Regelpensionsalter)

Qualifying Period (Wartezeit)

15 years (180 months = 780 weeks)

Annual Partial Credit (Teilgutschrift)

1.78% of gross contributory salary per year

Contribution Ceiling (2026)

EUR 88,200.00 / year (Höchstbeitragsgrundlage)

📐 The Austrian 80/45/65 Pensionskonto Formula

Actuarial Law

The annual gross pension is the cumulative sum of all revalued annual 1.78% credits (disbursed in 14 annual installments):

Annual Pension = Sum of (Revalued Capped Salary * 1.78%) [Disbursed in 14 installments]

⚖️ Regulation (EC) No 883/2004 Coordination

Under Regulation (EC) 883/2004, European insurance periods aggregate toward meeting Austria's 15-year Wartezeit. Accrued Austrian account credits are evaluated and pro-rated across total EU insurance weeks.

💶 Fiscal & Healthcare Deductions in Retirement

Mandatory ÖGK health insurance deduction of 5.10% at source. Progressive income tax applies after a tax-free allowance with an annual pensioner tax credit (Pensionistenabsetzbetrag).

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European Pension Comparison Hubs (2026)

Compare official statutory parameters, vesting thresholds, legal safety nets, and cross-border tax regimes across all 16 coordinated European jurisdictions under Regulation (EC) 883/2004:

🏛️ Statutory Age →

Retirement Age in Europe

Official statutory retirement ages, early pension pathways, and 2026 reform timelines across all EU/EEA member states and Switzerland.

Compare Retirement Ages → 16 / 16 States

⚖️ Social Safeguards →

Minimum Pension in Europe (2026)

Statutory minimum pension guarantees, contributory top-ups, and non-contributory solidarity allowances across 16 European states.

Verify Minimum Pensions → 16 / 16 States

💶 Pension Taxation →

Pension Taxation & DTTs

OECD Model Tax Convention rules (Arts. 18 & 19), 7% flat-tax expat regimes, source withholding, and double taxation avoidance in 16 states.

Compare Pension Taxes → 16 / 16 States

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Bilateral Cross-Border Pension Guides (Austria & Partner States)

Cross-border contribution totalization, 15-year vesting, and pro-rata coordination under Regulation (EC) 883/2004 between PVA and European partner institutions:

Germany →

PVA & Deutsche Rentenversicherung (DRV)

Italy →

PVA & Istituto Nazionale della Previdenza Sociale (INPS)

Switzerland →

PVA & AHV / AVS (Zentrale Ausgleichsstelle)

United Kingdom →

PVA & DWP / New State Pension

France →

PVA & CNAV & Agirc-Arrco

Spain →

PVA & Seguridad Social (INSS)